For more than 50 years, Income Taxation of Estates and Trusts has been the treatise that thousands of practitioners have relied on for expert guidance through the federal rules and regulations governing the income taxation of estates, trusts, and their beneficiaries.
Written by authors with more than 70 years of experience in the field, this title will prove to be just as indispensable, with its many new discussions of how the Internal Revenue Code taxes estates and trusts in light of recent legislative, regulatory, and judicial changes. You'll find:
 Expanded analysis that helps you evaluate how Subchapter J may apply to your clients;
Greatly expanded information on foreign trusts and how Congress and the IRS tax and regulate these entities;
Detailed insight into how and when trusts and estates may be shareholders of S corporation stock and how they are taxed;
An exhaustive examination of the rules governing QSSTs and ESBTs
and additional new analysis of the § 645 election, distributable net income, deductions available to trusts, and income in respect of a decedent.
Relevant cases, revenue rulings, and private rulings, as well as applicable code sections and regulations are referenced, cited, and explained in a way that makes finding answers to your specific questions quick and easy.
Table of Contents Includes:
Types of Trusts
Ordinary Trusts
Grantor Trusts
Foreign Trusts
Special Trusts
Trusts as S Corporation Shareholders
The Audit Program of the IRS of Fiduciary Income Tax Returns
Certain Income Tax Effects of Using Revocable Trusts
*Important! Supplement Update Policy: Like most attorney-practitioner titles, this item may be supplemented from time to time with updates by the publisher in order to reflect any changes in the legal topic area covered. These updates are important in ensuring that your item always reflects the most up-to-date legal information. Your purchase price includes the cost of all previous updates and any updates that may be issued within 60 days of your purchase. After that period, subsequent supplements will be sent to you directly from the publisher for your review and purchase.
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